This course provides an introduction to financial accounting within the context of the decision-making process used by internal and external users, their information processing styles, and the role of ethics and values in decision-making. The student will study accounting as the language of business, the four major financial statements, and the accounting cycle and its role in the development of accounting information. The course is appropriate for non-business majors seeking knowledge of today�s complex financial world. Fall and spring semesters. Credit will not apply toward a Business Administration: Accounting major. Differential Course Fee will be assessed

Basic financial and managerial accounting principles as applied to manufacturing, service and retail enterprises. Includes the study of generally accepted accounting. Every semester. Prerequisites: Sophomore standing and MATH 1006 with a minimum grade of C or USTU 1050 or MATH 1130 or MATH 1710 or MATH 1830 or MATH 1910 or MATH 1950 or Math ACT 22 (SAT 520) or above or department head approval. Differential Course Fee will be assessed.

Basic financial and managerial accounting principles as applied to manufacturing, service and retail enterprises. Includes the study of generally accepted accounting. Every semester. Prerequisite: ACC 2010 with a minimum grade of C or department head approval. Differential Course Fee will be assessed.

The study of theoretical foundations and structure of accounting as they relate to the presentation of financial statements. Emphasis will be on the framework underlying financial accounting and analysis of current and fixed assets. Every semester. Prerequisite: ACC 2010 and ACC 2020 with a minimum grade of B; and MATH 1830 or MATH 1910 or MATH 1950, MGT 2110 or MATH 2100, ENGL 1020, ECON 1010, and ECON 1020 with minimum grades of C; junior standing; or Department Head approval. Differential Course Fee will be assessed.

The study of theoretical foundations and structure of accounting as they relate to the presentation of financial statements. Emphasis will be placed on analysis of liabilities, equity, deferred taxes, leases, pensions, and other financial reporting considerations. Every semester. Prerequisites: ACC 3000 with a minimum grade of C and junior standing, or department head approval. Differential Course Fee will be assessed.

The theoretical foundations and structure of accounting as they relate to the presentation of financial statements. Emphasis will be placed on analysis of the statement of cash flows, deferred taxes, leases, pensions, earnings per share, and other financial reporting considerations. Every semester. Prerequisites: ACC 3010 with a minimum grade of C and junior standing; or department head approval. Differential Course Fee will be assessed

Introduction to the managerial-cost accounting models available for planning, controlling, and evaluating operations. Including: the development and utilization of unit standard costs, job order and process costing, variance analysis, direct and absorption costing models, and their data requirements. Every semester. Prerequisite: ACC 2020 with a minimum grade of C, junior standing or department head approval. Differential Course Fee will be assessed

Cost accounting by standard costs. Cost analysis and cost distribution reports emphasized. Method and procedures in the preparation and execution of master and special budgets for industrial and commercial enterprises. Prerequisite: ACC 3050 with a minimum grade of C and junior standing or department head approval. Differential course fee will be assessed.

Fundamentals of federal income tax with major emphasis upon tax law and regulations applicable to individuals. Every semester. Prerequisite: ACC 3000 with a minimum grade of C, and BUS 3350, and junior standing; or department head approval. Differential Course Fee will be assessed.